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Company Registration No. 12244870 (England and Wales)
P5 DEVELOPMENTS LTD Unaudited accounts for the year ended 31 October 2022
P5 DEVELOPMENTS LTD Unaudited accounts Contents
Page
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P5 DEVELOPMENTS LTD Company Information for the year ended 31 October 2022
Director
Neil Pritchard
Company Number
12244870 (England and Wales)
Registered Office
57 Stonepark Avenue Beckenham BR3 3LU United Kingdom
Accountants
Solid Ltd Eagle House 163 City Road London EC1V 1NR
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P5 DEVELOPMENTS LTD Statement of financial position as at 31 October 2022
2022 
2021 
Notes
£ 
£ 
Fixed assets
Tangible assets
33,858 
42,668 
Current assets
Inventories
8,600 
2,000 
Debtors
19,881 
865 
Cash at bank and in hand
17,468 
66,210 
45,949 
69,075 
Creditors: amounts falling due within one year
(36,052)
(52,572)
Net current assets
9,897 
16,503 
Total assets less current liabilities
43,755 
59,171 
Creditors: amounts falling due after more than one year
(31,607)
(46,395)
Provisions for liabilities
Other provisions
(4,821)
(6,142)
Net assets
7,327 
6,634 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
7,326 
6,633 
Shareholders' funds
7,327 
6,634 
For the year ending 31 October 2022 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 3 October 2023 and were signed on its behalf by
Neil Pritchard Director Company Registration No. 12244870
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P5 DEVELOPMENTS LTD Notes to the Accounts for the year ended 31 October 2022
1
Statutory information
P5 DEVELOPMENTS LTD is a private company, limited by shares, registered in England and Wales, registration number 12244870. The registered office is 57 Stonepark Avenue, Beckenham, BR3 3LU, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
over 4 years
Computer equipment
over 4 years
Cash and cash equivalents
Cash and cash equivalents are basic financial instruments and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
Government grants
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
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P5 DEVELOPMENTS LTD Notes to the Accounts for the year ended 31 October 2022
4
Tangible fixed assets
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 November 2021
45,989 
750 
46,739 
At 31 October 2022
45,989 
750 
46,739 
Depreciation
At 1 November 2021
3,930 
141 
4,071 
Charge for the year
8,623 
187 
8,810 
At 31 October 2022
12,553 
328 
12,881 
Net book value
At 31 October 2022
33,436 
422 
33,858 
At 31 October 2021
42,059 
609 
42,668 
5
Debtors
2022 
2021 
£ 
£ 
Amounts falling due within one year
Trade debtors
7,824 
- 
Accrued income and prepayments
1,531 
865 
Other debtors
10,526 
- 
19,881 
865 
6
Creditors: amounts falling due within one year
2022 
2021 
£ 
£ 
Bank loans and overdrafts
10,636 
6,996 
VAT
4,008 
28,760 
Obligations under finance leases and hire purchase contracts
6,064 
6,064 
Trade creditors
9,059 
10,588 
Taxes and social security
6,285 
(217)
Loans from directors
- 
381 
36,052 
52,572 
7
Creditors: amounts falling due after more than one year
2022 
2021 
£ 
£ 
Bank loans
20,490 
28,709 
Obligations under finance leases and hire purchase contracts
11,117 
17,686 
31,607 
46,395 
8
Operating lease commitments
2022 
2021 
£ 
£ 
At 31 October 2022 the company had the following future minimum lease payments under non-cancellable operating leases for each of the following periods:
Later than one year and not later than five years
- 
19,273 
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P5 DEVELOPMENTS LTD Notes to the Accounts for the year ended 31 October 2022
9
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
Neil Pritchard
Interest free loan
- 
39,168 
29,725 
9,443 
- 
39,168 
29,725 
9,443 
Director's loan balance was cleared on April 30 2023 by way of dividend payment
10
Average number of employees
During the year the average number of employees was 1 (2021: 1).
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